Related Invoice & Business Tools
Free Nigeria Tax Invoice Generator — FIRS Compliant, Nigeria Tax Act 2025
Tax Invoice, Standard, Proforma, Export (0% VAT), Credit Note, Debit Note — each with correct legal heading.
Real-time 8-digit TIN + suffix format check (e.g. 12345678-0001) for supplier and buyer, per FIRS requirements.
Per-line VAT at 0%, 5%, or 7.5%. Exempt lines supported. Correct subtotal, VAT, and grand total.
Withholding Tax at 2%, 5%, 10%, 15% — deducted from grand total with separate display line.
NGN, USD, GBP, EUR with exchange rate for NGN equivalent on foreign currency invoices.
A4 invoice with all NTA 2025 mandatory fields, green Nigerian theme, bank details, WHT note, amount in words.
Nigeria VAT Invoice Mandatory Fields — NTA 2025, Section 153
| Field | Requirement (NTA 2025) | Example |
|---|---|---|
| Invoice Heading | Must say "TAX INVOICE" prominently — distinguishes from proforma or delivery note | TAX INVOICE |
| Supplier Name & Address | Full registered business name and address — must match CAC registration | Prime Digital Services Limited, 7B Admiralty Way, Lagos |
| Supplier TIN | 8-digit TIN issued by FIRS (e.g. 12345678-0001) — mandatory on every invoice per Section 153 | TIN: 12345678-0001 |
| VAT Registration No. | VRN issued on VAT registration — format VRN-XXXXXXXX-XXXX | VRN: VRN-12345678-0001 |
| RC / CAC Number | Business registration number from Corporate Affairs Commission — required under NTA 2025 | RC: 1456789 |
| Invoice Number | Sequential, unique within a calendar year. May not reset mid-year. | INV-2026-028 |
| Invoice Date | Date of supply — invoice must be issued at the time of supply | 2 April 2026 |
| Buyer Name | Full name of purchaser — TIN required for B2B invoices above ₦50,000 | TechCorp Nigeria Limited |
| Description of Goods/Services | Specific description — vague entries like "services rendered" not acceptable | Website Development — Phase 1 |
| Unit Price & Quantity | Required per line item | 1 unit @ ₦500,000 |
| VAT Rate & Amount | VAT rate (7.5%, 0%, or Exempt) and VAT amount per line — mandatory for tax invoice | 7.5% = ₦37,500 |
| Gross Amount (incl. VAT) | Total payable including all taxes — must be clearly shown | ₦537,500 |
| Amount in Words | Best practice per FIRS — prevents alteration disputes | Five Hundred and Thirty-Seven Thousand, Five Hundred Naira Only |
Nigeria VAT Rates 2025/2026
| Rate | Applies To | Notes |
|---|---|---|
| 7.5% | Standard rate — most goods and services including electronics, furniture, professional services, telecoms, entertainment | Introduced by Finance Act 2019 (was 5%). Current rate under NTA 2025. |
| 0% (Zero-rated) | Exports of goods and services, humanitarian donor-funded projects | Input VAT fully recoverable. NTA 2025 reclassified humanitarian projects from exempt to zero-rated. |
| Exempt | Basic food items (unprocessed), medical services & drugs, educational services, books & newspapers, baby products, exported services, financial services, agricultural equipment, assistive devices for disabilities | No VAT charged; no input VAT recovery. Schedule 1, VAT Act. |
Withholding Tax (WHT) Rates in Nigeria
| Rate | Transaction Type | Who Deducts? |
|---|---|---|
| 5% | Professional / consulting / management / technical / agency fees | Buyer deducts from payment; issues WHT credit note to supplier |
| 10% | Contracts, rents, royalties, interest, commission, hire of equipment | Buyer deducts; issues credit note |
| 2% | Construction & survey work, carriage of goods & passengers | Buyer deducts |
| 15% | Dividends to individuals | Company paying dividend deducts |
| Nil | Sale of goods (direct trade in goods) | No WHT on pure goods supply |
Frequently Asked Questions
Nigeria's standard VAT rate is 7.5%, introduced by the Finance Act 2019 (raised from 5%). This rate continues under the Nigeria Tax Act 2025 (effective January 1, 2026). VAT is administered by the Federal Inland Revenue Service (FIRS, now renamed Nigeria Revenue Service — NRS). Exports are zero-rated (0%). Exempt supplies include basic food items, medical services, educational services, books, baby products, and agricultural equipment. Businesses must register for VAT if annual turnover exceeds ₦50 million (raised from ₦25 million under NTA 2025).
TIN (Tax Identification Number) is an 8-digit number issued by FIRS to every registered taxpayer in Nigeria. Format is XXXXXXXX-0001 (company) or XXXXXXXX-XXXX (branch). It must appear on every tax invoice under Section 153 of the Nigeria Tax Act 2025. To obtain a TIN: register on the FIRS TaxPro-Max portal (taxpromax.firs.gov.ng) or visit any FIRS office. You'll need your CAC Certificate of Incorporation, Memorandum and Articles of Association, utility bill, and directors' IDs. TIN is usually issued within 48–72 hours online.
Withholding Tax (WHT) in Nigeria is a tax deducted at source by the buyer when making payment to the supplier. The supplier issues the full invoice (e.g. ₦537,500 for services) but the buyer pays less — say ₦510,625 — and remits the ₦26,875 WHT directly to FIRS. The buyer issues a WHT credit note to the supplier, who then uses it to offset their income tax liability. WHT rates: 5% for professional/consulting fees, 10% for contracts/rent/royalties, 2% for construction. Your invoice should show the gross amount due — WHT is deducted by the buyer from that amount.
Yes, in phases. From August 1, 2025, e-invoicing via FIRSMBS (the FIRS Merchant Buyer Solution) became mandatory for large taxpayers with annual turnover of ₦5 billion or more. From January 1, 2026, medium and small VAT-registered businesses are entering mandatory compliance. The system uses a pre-clearance model: invoices are submitted to FIRS for validation; FIRS issues a Cryptographic Stamp Identifier (CSID) and Invoice Reference Number (IRN). B2C sales above ₦50,000 require real-time e-reporting within 24 hours. This tool generates a draft PDF for reference — formal e-invoicing requires registration on taxpromax.firs.gov.ng.
A Tax Invoice is issued by a VAT-registered supplier and must prominently say "TAX INVOICE" at the top. It includes VAT charged at 7.5% (or 0% for exports) as a separate line. The buyer can use it to claim input VAT credit. A Standard Invoice is used for non-VAT supplies — either exempt goods/services, or by businesses below the VAT registration threshold (₦50 million annual turnover under NTA 2025). Small companies with turnover ≤₦100 million AND fixed assets ≤₦250 million are also exempt from charging VAT even if registered. A Proforma Invoice is a pre-sale estimate — not a tax document and cannot be used to claim VAT.
Yes, 100% free. No registration, no subscription, no watermarks on PDFs. All calculations happen in your browser — nothing is uploaded to any server. Create unlimited professional A4 invoices at ThinkForU.org. For FIRS e-invoice validation and IRN generation (required for large taxpayers ≥₦5bn), register on the FIRS TaxPro-Max portal at taxpromax.firs.gov.ng.